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BAS and GST for Uber drivers in Australia, without the headache

Rideshare is one of the few gigs in Australia where GST applies from the very first dollar. There's no $75,000 threshold for ride-sourcing: if you drive for Uber or DiDi, you must be registered for GST, and that means quarterly Business Activity Statements. Here's what that involves and how to make it painless.

The rules in brief

• GST registration is mandatory for ride-sourcing drivers regardless of income — an ATO position specific to taxi travel and rideshare.
• You collect GST on every fare. Roughly 1/11th of your gross fares is GST you owe — that's your GST on sales (label 1A).
• You claim GST credits on business costs — fuel, servicing, platform fees, phone (business portion) — that's label 1B.
• Net GST (1A minus 1B) is what you pay each quarter with your BAS.

Where drivers come unstuck

The maths isn't hard — the record-keeping is. A quarter's BAS needs every fare, every expense with its GST component, and your business-use percentage for car costs. Reconstructing that from bank statements in the last week of the quarter is how drivers end up overpaying, underclaiming, or lodging late.

How the Tax & BAS module does it for you

If you're already logging trips in EarningsPilotAU (which you should be, to verify you're being paid correctly), your BAS is a by-product:

1. Trips feed your gross income; the Quarterly BAS view computes GST on sales (1A).
2. The Expenses Tracker categorises costs and accumulates GST credits (1B).
3. The ATO-compliant logbook establishes your business-use percentage so car-expense credits are claimed at the right proportion — see the logbook guide.
4. At quarter end you read off 1A, 1B and net GST. At year end, the EOFY summary and taxable income estimate are ready for your tax return or your agent.

Not sure what you can claim against 1B? Start with the deductions guide for Australian drivers.